https://www.taxtmi.com/caselaws?id=437103 The appellant was found not liable to pay the cenvat amount under sub-rule 5(A) of Rule 3 of Cenvat Credit Rules, 2004 for damaged capital goods cleared as waste and scrap. The damaged machines, no longer usable, were sold as waste and scrap after being in use for four years. The court determined that the appellant correctly paid the duty on the transaction value of the goods cleared. The impugned order was set aside, and the appeal was allowed with consequential relief. en-us Thu, 13 Apr 2023 00:00:00 +0530 Thu, 27 Apr 2023 22:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437103 The appellant was found not liable to pay the cenvat amount under sub-rule 5(A) of Rule 3 of Cenvat Credit Rules, 2004 for damaged capital goods cleared as waste and scrap. The damaged machines, no longer usable, were sold as waste and scrap after being in use for four years. The court determined that the appellant correctly paid the duty on the transaction value of the goods cleared. The impugned order was set aside, and the appeal was allowed with consequential relief. Case-Laws Central Excise Thu, 13 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437103